23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-500-440
Professional services; generally
Official textlaw.lis.virginia.gov
The BPOL tax applies to the rendering of professional services for a fee and does not apply to professional classifications, per se. For example, lawyers or accountants employed by a corporation and compensated in wages as employees are not subject to the BPOL tax as professionals.
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Nearby sections (25 sections)
- 10-500-320 · Nonmercantile businesses
- 10-500-330 · Motor vehicle dealers
- 10-500-340 · Wholesale sales; maximum rate
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- 10-500-370 · Financial, real estate and professional services; maximum…
- 10-500-380 · Financial services; definitions
- 10-500-390 · Financial services; list of occupations
- 10-500-400 · Financial services; buying for another
- 10-500-410 · Financial services; banks
- 10-500-420 · Real estate services
- 10-500-430 · Real estate services; list of occupations
- 10-500-440 · Professional services; generally
- 10-500-450 · Professional services; list of occupations
- 10-500-460 · Professional services; consulting
- 10-500-470 · Professional services; services for compensation
- 10-500-480 · Repair, personal, business and other services; other…
- 10-500-490 · Repair, personal, business and other services; maximum rate
- 10-500-500 · Repair, personal, business and other services; list of…
- 10-500-510 · Commission merchants
- 10-500-520 · Manufacturing
- 10-500-530 · Due dates
- 10-500-540 · Interest and penalties
- 10-500-550 · Interest
- 10-500-560 · Penalties